SAM114046 - Repayments: claims made outside a return: claims: overpayment relief (Action Guide)
Where the taxpayer鈥檚 claim to relief in respect of Class 4 NIC overpaid results in an unallocated overpayment on the SA record, follow steps 1 - 4 below.
| 1. | Check the stencil from NIC&EO for notification of any unpaid Class 2 NIC and exceptionally, any Class 4 NIC unpaid for earlier years. Also check if there is any ongoing Receivable action to collect NICs |
|---|---|
| 2. | If there are NIC liabilities outstanding to which the unallocated overpayment can be set, write to the taxpayer advising of the set-off to be made |
| 3. | Transfer the unallocated credit, up to the value of the outstanding Class 2 and Class 4 NIC, to OAS using function TRANSFER FROM OVERPAID BALANCE |
| 4. | Complete the IPP Single Form with the following details |
| 听 | - Transferred amount (if amount is less than 拢10 state the reason for transfer as 鈥楥lass 4 NIC Deferment cases鈥� |
| 听 | - OAS number (from the Transfer from Overpaid Balance鈥� screen TCA037C) |
| 听 | - Area Code 17 |
| 听 | - National Insurance Number |
| 听 | Note: 鈥楶eriod of debt鈥� is not required on the SA331 in these cases. |